Preparer Tax Identification Number (PTIN) User Fee Update
other · IRS · Rule · Published 2025-09-30 · Effective 2025-09-30 · 90 FR 46762
Document
Document number
2025-19036
Federal Register citation
90 FR 46762
CFR reference
26 CFR 300
Type
Rule
Action
Interim final rule.
Category
other
Sub-agency
IRS
Publication date
2025-09-30
Effective date
2025-09-30
Treasury docket
TD 10035
Abstract
This document contains interim final regulations relating to the imposition of certain user fees on tax return preparers. These regulations reduce from $11 to $10 the amount of the user fee to apply for or renew a preparer tax identification number (PTIN) and affect individuals who apply for or renew a PTIN. The Independent Offices Appropriation Act of 1952 authorizes the charging of user fees. The text of these interim final regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in this issue in the Proposed Rules section of this edition of the Federal Register.